Method for manufacturing electro-optical device, electro-optical device, and electronic apparatus

An electro-optical device including a first substrate in which a plurality of pixel electrodes are provided, a second substrate in which a common electrode is provided, and an electro-optical layer disposed between the plurality of pixel electrodes and the common electrode, and having optical characteristics varying in accordance with an electric field, wherein the first substrate or the second substrate includes a base member having light-transmissivity and provided with a plurality of concave faces corresponding to the plurality of pixel electrodes, and a lens layer disposed to fill inner sides of the plurality of concave faces and having a refractive index different from that of the base member, and the base member includes a plurality of layers of which etching rates under a same etching condition differ from one another.